施工企业成本管理的内容较多,其主要有成本计划管理、实际成本核算和成本对比分析3个环节。首先,对施工企业承建的各项工程,在中标时,对中标价进行责任分解,层层下达,并制定合理的料、工、费价格和数量耗用定额,严格控制各项费用支出。由财务部门配合工程及物资部门根据施工图重新审核工程预算,并推导预算成本及材料预算金额。然后,将编制好的内部预算按费用项目分为两部分:一 Construction enterprise cost management more content, its main cost plan management, the actual cost accounting and cost comparison analysis of three aspects. First of all, the contractors of the construction enterprises in the successful bidder, the responsibility of the price decomposition, issued at various levels, and to develop a reasonable price of materials, labor, fees and the amount of consumption, strictly control the various expenditures. The finance department cooperates with engineering department and material department to re-examine the project budget according to the construction drawings and derive the budget cost and material budget amount. Then, the prepared internal budget is divided into two parts by cost item: